For an arbitrary vector of observations \(Z:=(Z_1,\ldots ,Z_m)\)  and a putative number of change-points \(L\) , optimal partitioning [1]} estimates the change-points as
\(\left(\hat{\tau }^O_{L,1},\ldots , \hat{\tau }^O_{L,L}\right) := \operatornamewithlimits{argmin}_{0 =: t_0 < t_1 < \cdots < t_L < t_{L+1} := n}{\sum _{l = 0}^{L}{\sum _{i = t_l + 1}^{t_{l+1}}{\left(Z_i - \overline{Z}_{t_l :t_{l + 1}}\right)^2}}},\) 
